View
259
Download
0
Category
Preview:
Citation preview
8/7/2019 akuntansi perpajakan - Koreksi Fiskal_Amin
1/33
8/7/2019 akuntansi perpajakan - Koreksi Fiskal_Amin
2/33
%::,3 02507403,,-,7:18,80.,7,
,:7,9
0308:,,3,-,7:18,/,342078,,-,9907/,5,9-0-07,5,507-0/,,3
20303,503,:,3/,3503::7,3
025072:/,203,,-,7:18,9,35,
,7:820,:,3502-::,318,/
8,253502-::,342078,
8/7/2019 akuntansi perpajakan - Koreksi Fiskal_Amin
3/33
,81,8
,9: !072,303
!4891 0
,91
8/7/2019 akuntansi perpajakan - Koreksi Fiskal_Amin
4/33
,9:!072,303
8/7/2019 akuntansi perpajakan - Koreksi Fiskal_Amin
5/33
$1,9!07-0/,,3
!07-0/,,3,9: ,9:,/,3,507-0/,,3,9:503,:,3,39,7,
,:39,3842078,/-,3/3,3/03,3,:39,38
18, 4394503,9:7,3,9:/05708,8/,3,24798,8
!07-0/,,3909,5 %07,/,5,-,907/,5,997,38,897,38,8,3/,:
40!80-,,503,8,3-,,/,,2,:39,38
42078,,3203:7:9507,9:7,35075,,,3,90780-:99/,/,5,9/,:80-,,503,8,3-,,
4394!02-07,3-,
8/7/2019 akuntansi perpajakan - Koreksi Fiskal_Amin
6/33
!07-0/,,3,9:
!03,:,305708,8
!03,:,324798,8
!03,:,307:,3!:9,3%,
%079,
!03,:,3!03/,5,9,39072,/
:,
8/7/2019 akuntansi perpajakan - Koreksi Fiskal_Amin
7/33
05708,8 %::,3/05708,88,2,,39,7,,:39,38
42078,/,3,:39,3818,,9:80-,,,4,848503,:,3-,,,9,8502-0,3,9;,909,5
,,2,:39,3842078,,/,-0-07,5,2094/,,3/:3,,3
$02039,7,9:2094/,,3/:3,,3
/,,25075,,,3,/,,,3,,78:7:8,9,:8,/4203:7:3
0.:,:39:-,3:3,32094/,/05708,8,3/3,3,3,,78:7:8
8/7/2019 akuntansi perpajakan - Koreksi Fiskal_Amin
8/33
05708,8 094/,,3/:3,,3,7:84388903
!03:8:9,3/2:,5,/,-:,3
/,:,33,5030:,7,30.:,:39:,79,,32,8/,,257480850307,,3
/2:,5,/,-:,38008,3,,9;,
90780-:9/07,,3
&39:,9;,,3-0:2/,5,9/:3,,3
/,5,9/239,,38:7,9305,/,703
!,,:39:/9,3:,3503:8:9,33,
8/7/2019 akuntansi perpajakan - Koreksi Fiskal_Amin
9/33
094/,/,3%,7105708,8
,8,,31,,9
9,:3 ,78:7:8 $,/403:7:3
:,3,3:3,3
04254 04254
04254
04254
,3:3,3
%/,!072,303
!072,303
%,7105708,804254
8/7/2019 akuntansi perpajakan - Koreksi Fiskal_Amin
10/33
!07-0/,,3,9:
!%3/7,203,:-,,/05708,8
208348:9,80,2,9,:3
/03,32094/,,78:7:8
:39,3842078,-,,/05708,8
5079,:380-08,7:9,
:39,3818,-,,/05708,85079,:380-08,7:9,
4708,,/05708,8:9,
8/7/2019 akuntansi perpajakan - Koreksi Fiskal_Amin
11/33
24798,8 /,,503:8:9,3/,,27,3,,4,848:39:
20250740,9;,9/,-07::/
%072,8:,9;,9/,-07::/ ,:3,-,3:3,3
,:3,:8,,
,5,,
,,503/7,3
,,507:,8,324/,
24798,8/,,25075,,,3:,9072,8:/0508/,,2,:39,3842078,
8/7/2019 akuntansi perpajakan - Koreksi Fiskal_Amin
12/33
094/,/,3%,7124798,8
,8,,31,,9
9,:3 ,78:7:8 $,/403:7:304254
04254
04254
04254
%,7105708,804254
8/7/2019 akuntansi perpajakan - Koreksi Fiskal_Amin
13/33
24798,80508 :3,,3:39:
!07:8,,,3,8
,503,2-,3,3,32,82,809,:3/,780:7:-,,:39:20250740,90780-:9
,:,3/03,32039:35078039,80,39,7,70,8,8503,2-,3,3/03,35077,,3949,.,/,3,3/05489
8/7/2019 akuntansi perpajakan - Koreksi Fiskal_Amin
14/33
,/,3,307:,3!:9,3 ,/,3,307:,35:9,3/,:/,,27,3,
20,8,3,,3573852,9.3/,343807;,9820
03:7:9&&!!!9/,/507-40,3
202-039:.,/,3,35:9,30.:, !:39::8,,-,3
!:39::8,,80,:3,:8,,/03,3,458
,/,3,3:39::8,,,8:7,38
,/,3,3-,,70,2,8:39:5079,2-,3,3
&&!!,3,2033,3503,5:8,35:9,3203:3,,32094/,/70.9790411
,/,3,35:9,3,3/-:,9/,,2,:39,3842078,,7:8/4708:39:203/,5,9,3!!
8/7/2019 akuntansi perpajakan - Koreksi Fiskal_Amin
15/33
!03/,5,9,39072,/:, :39,3842078,,3203:3,,3
-,88,7:,,,3203,:503072,,3
:,380-0:250307,,3,8,80-,,503/,5,9,3/9072,/2:,5,/,54880,-,3,,2,3503/,5,9,3/,:8,,950307,,3,8,
$02039,7,9://,,2,:39,3818,507,:,3:39:503072,,3,890780-:9/,:80-,,503,8,318,:39:5074/,503072,,3,8
8/7/2019 akuntansi perpajakan - Koreksi Fiskal_Amin
16/33
!03/,5,9,39072,/:, %,3,0802-078,43,39,
#,,:203072,,880-08,7:9,:39:207,85,7,.,438:/,,9&-:,30-7:,7203/,9,3 :39,3842078,
,8 :9,
!03/,5,9,3 :9,
:39,388,03,::9,80-,,503/,5,9,3
470818,!03/,5,9,3:9,
8/7/2019 akuntansi perpajakan - Koreksi Fiskal_Amin
17/33
!072,303
8/7/2019 akuntansi perpajakan - Koreksi Fiskal_Amin
18/33
4708!072,303 ,:,3/03,3203/0391,8
503/,5,9,3-,,,3203:7:9,:39,38
42078,/,5,9/,:/,3203:7:9,:39,3818,9/,/,5,9/,:
4394507:8,,,3203,:-,,3
/-07,305,/,02-,,848,80-,,
-,,909,5203:7:9,:39,3818,9/,/50703,3,3:39:/:7,3,3
8/7/2019 akuntansi perpajakan - Koreksi Fiskal_Amin
19/33
4708!072,303 !07:8,,,390,2030:,7,3/,3,80-08,7
:9,:39:-,,2,,3,7,,3/9025,907,/,3:9,:39:-,,2,,3/-0-07,5,
0,9,3/:,7,3947 :39,3842078,
,,2,,3,7,,3 :9,
,8 :9,
:39,3818,:9,/,,2-039:3,9:7,9/,/50703,3,3:39:/:7,3,3/,7503/,5,9,3
470818,,,:9,
8/7/2019 akuntansi perpajakan - Koreksi Fiskal_Amin
20/33
,/,3,307:,3!:9,3 !%79438-0707,/-/,39089$0-,,3
-08,7503:,,33,/,:,3/03,3503:,,370/9!%794382039:3-,,07:,3
5:9,380-08,7/,78,/45:9,3,79,:3$,/45:9,3,79,:380-08,7:9, :39,3842078,
,,07:,35:9,3 :9,
,/,3,3! :9,
:39,3818,9/,/507-40,3:39:203,:!0.:,:39:3/:8979079039:
47088,!:9,
8/7/2019 akuntansi perpajakan - Koreksi Fiskal_Amin
21/33
!48910,91
8/7/2019 akuntansi perpajakan - Koreksi Fiskal_Amin
22/33
0384708
4708!4891 470818,,3203,-,9,3503:7,3,3-,,
,3/,:/,,2,547,3,-,7:42078,
470818,,3203,-,9,35033,9,3503,8,3,3/,:/,,2,547,3,-,7:42078,
47080,91 470818,,3-07,-,95,/,503,2-,,3-,,
,3/,:/,,2,547,3,-,7:42078, 470818,,3203,-,9,3503:7:3,3
503,8,3,3/,:/,,2,547,3,-,7:42078,
8/7/2019 akuntansi perpajakan - Koreksi Fiskal_Amin
23/33
4708!4891 ,,,39/,-07,9,3,38:3/03,3
0,9,3:8,,507:8,,,3:39:203/,5,9,3203,/,32020,7,503/,5,9,3
,,,39/,/507-40,380-,,503:7,3!!
,,,3/,:0-0.
,,,3/50740/,7503,8,3,3-:,3
207:5,,34-05,, ,,,3/50740/,7503,8,3,3/03,
5,,13,
8/7/2019 akuntansi perpajakan - Koreksi Fiskal_Amin
24/33
,,,3%/,07,9,3
,,5,/,/,8,73,-40/,:
805,3,3-,,90780-:9-07,9,3
,38:3/03,30,9,3:8,,:39:203/,5,9,3203,/,32020,7,
503/,5,9,3
$02039,7,9::39:-,,-,,,39/,
-07,9,3,38:3/03,30,9,3:8,,90780-:99/,/,5,9/,:80-,,-,,
203:7:918,
8/7/2019 akuntansi perpajakan - Koreksi Fiskal_Amin
25/33
,,,3:,3!03:7,3
!!
,,:39:050393,35020,38,,2
!02-039:,3/,3,.,/,3,3
2-,,3/,,2-039:3,9:7,/,3032,9,3
!02-,,7,3,3200-0,,7,3
!7028:7,38
$:2-,3,3
$,385075,,,3
,5,/,,349,50780:9:,3,324/,3,9/,907-,,9,88,,2/
8/7/2019 akuntansi perpajakan - Koreksi Fiskal_Amin
26/33
4394
!%,7:3,,7,2030:,7,3-,,507,,3,3
/3,880-08,7:9,$090,/5078,9073,9,
/,3,:9,/239,408,,8047,3
5020,38,,2:39:203,39,7,3,3,3,
-07804,/:,73007
470854891,703,203:7,3-,,,3-8,
/,:/,,2,:39,3842078,
&7,,3 :39,3842078, 47088, :39,388,
,,!07,,3,3
8/7/2019 akuntansi perpajakan - Koreksi Fiskal_Amin
27/33
4394
!%7:-,9,:33,7:8202-,,7/03/,
0907,2-,9,3502-,,7,35,,80-08,7
:9,
470854891,703,203,3,3-,,,3
90,/,:80-08,7:9,
&7,,3 :39,3842078, 47088, :39,388,
$%!!!
8/7/2019 akuntansi perpajakan - Koreksi Fiskal_Amin
28/33
,,,3,:0-0.
,,/05708,842078,0-93/,75,/,-,,/05708,818, 8,!203,::2:704342824-
9,:380/,3,318,203,::2:704342824-90780-:99,:3
,,,24798,842078,0-93/,75,/,-,,,24798,818,
,,,3/9,3:,3503,:,33, 8,503:3/,,3503,:,3503:8:9,3,9;,909,5,3-0:2/:3,,3,9,83/709:703/07,5,,
8/7/2019 akuntansi perpajakan - Koreksi Fiskal_Amin
29/33
4394
!%23/4#,,202-0/:,-:,,5,-,7,3803,949,
2,7:39:503,3:9,3:2:2,3:,7,703,7:293,
5073,3,5,-,7:2:,/:3,,380,-:,3:
!07:8,,,320239,3:39:/9:3/,503:8:9,33,/,3
/3,340703!,,&39:9::,3,:39,3842078,
507:8,,,3203/05708,8-:880,2,9,:3
03:7:9,:39,3842078,,5,//05708,8-:,3/,7
-:,3
03:7:9,:39,3818,,5,//05708,8-:,3/,7
-:,3
&7,,3 :39,3842078, 47088, :39,388,
,,05708,8
8/7/2019 akuntansi perpajakan - Koreksi Fiskal_Amin
30/33
,,/,7!03,8,3-:,3
-0!,,
$09,5-,,,3/0:,7,3907,9/03,3
503072,,3503,8,3,3-:,39072,8:
4-05,,9/,/,5,9/,:80-,,-,,
503:7,3!!
4394,,,3/0:,7,3:39:
202-,,7349,78/,,27,3,-,3,2,
0502,39,3,,78,39/,/,:80-,,
-,,203:7:918,
&7,,3 :39,3842078, 47088, :39,388,
,,49,78
8/7/2019 akuntansi perpajakan - Koreksi Fiskal_Amin
31/33
,,/,7!03/,5,9,3,3
$:/,03,,3!!3,
$09,5-,,,3/0:,7,3907,9/03,3503072,,3503,8,3,390,
/5:3:9!!3,9/,/,5,9/,:80-,,-,,503:7,3!!
5,-,507:8,,,320250740503/,5,9,3/,7503,8,3,390,/5:3:9!!3,/,3503,8,3,39/,/5:3:9!!3,2,,-,,,/23897,8:2:2,7:8/58,,380.,7,574547843,
8/7/2019 akuntansi perpajakan - Koreksi Fiskal_Amin
32/33
47080,91
,,,3/,:0--08,7
!03,8,3,3/50740/,7
503,8,3,3-:,3207:5,,3
4-05,,
!03,8,3,3/50740/,7
503,8,3,390,/03,,3!!3,
8/7/2019 akuntansi perpajakan - Koreksi Fiskal_Amin
33/33
4394
!%23/4#,,202-080-:,:/,3803,949,
2,7!07:8,,,3203/05708,8:/,390780-:9
80,2,9,:3/03,3203:3,,32094/,,78
:7:8 :39,3842078,:/,3//05708,8:9,9,:3
:39,3818,:/,390780-:9//05708,8
:9,9,:3
470818,,,05708,8:9,
&7,,3 :39,3842078, 47088, :39,388,
,,05708,8
Recommended